28.09.2017

Changes to Tax Treatment of Termination Payments Effective 6th April 2018

Changes to Tax Treatment of Termination Payments…

The Finance Bill introduces a number of measures in relation to the tax treatment of termination payments.

Employers will be liable to pay national insurance contributions (NICs) on termination payments above £30,000 that are already subject to income tax.

Other changes include making all payments in lieu of notice taxable and subject to Class 1 NICs (removing the distinction between contractual and non-contractual notice payments) and removing the exemptions in relation to foreign service relief and injury or disability payments.

A mature HR professional with over thirty years experience within the HR function both from a strategic and operational perspective, with over 18 years in senior management roles including those at…

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